The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1958 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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adjusted basis adjusted gross income allocable amounts received annuity apply assets attributable beneficiary bond premium calendar capital gains carryback carryover cluded có có có computed contract contributions death December 31 depreciation determined distributable net income dividends earnings and profits election employee estate or trust excess exempt expenditures expenses fair market value filed gain or loss graph included in gross income tax individual interest Internal Revenue Code June 22 liability liquidation ment operating loss option paragraph payments percent period poration preferred stock prior provided in section provisions of section purposes of section real property tax regulations thereunder relating reorganization respect restricted stock retirement section 404 section 72 share shareholder special rules spouse standard deduction Statutory provisions stock or securities subparagraph tax imposed taxable income taxable year beginning taxpayer term tion trade or business transfer treated tributed trust instrument
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Stranica 393 - If an exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
Stranica 489 - Taxable Income shall be computed under the method of accounting on the basis of which the taxpayer regularly computes his Income In keeping his books.
Stranica 239 - In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income allocable to each.
Stranica 202 - ... central visual acuity of the individual for whom the exemption is claimed did not exceed 20/200 in the better eye with correcting lenses or (ii) such individual's visual acuity was accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
Stranica 458 - That (A) such payments are held in trust for the purpose of paying, either from principal or income or both, for the benefit...
Stranica 401 - This paragraph shall not apply if the property acquired consists of stock or securities in a corporation a party to the reorganization, unless acquired by the issuance of stock or securities of the transferee as the consideration in whole or in part for the transfer.
Stranica 502 - For purposes of this subtitle, the term "common trust fund" means a fund maintained by a bank — (1) Exclusively for the collective investment and reinvestment of moneys contributed thereto by the bank in its capacity as a trustee, executor, administrator, or guardian; and (2) In conformity with the rules and regulations, prevailing from time to time, of the Board of Governors of the Federal Reserve System pertaining to the collective investment of trust funds by national banks.
Stranica 403 - ... a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor or its...
Stranica 418 - Neither shall a plan be considered discriminatory within the meaning of such provisions merely because the contributions or benefits of or on behalf of the employees under the plan bear a uniform relationship to the total compensation, or the basic or regular rate of compensation, of such employees, or merely because the contributions or benefits based on that part of an employee's remuneration which is excluded from "wages...
Stranica 408 - ... (B) if the corporation receiving such other property or money does not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not In excess of the sum of such money and the fair market value of such other property so received, which is not so distributed.